1.audit 审计 HB9|AQ4K
2.attestation 鉴证 ,rWej;CzN
3.credibility 可信赖程度 H",q-.!
4.audit of financial statements 财务报表审计 ?U(`x6\:
5.agreed-upon procedures 执行商定程序 F~x>\?iN
6.high levels of assurance 高水平保证 PLhlbzc f
7.compilation 编制 1(jDBP!8
8.reliability 可靠性 >=d%t6%(
9.relevance 相关性 %Iv*u sXP
10.professional skepticism 职业谨慎 ?K=
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11.objectivity 客观性 W6jdS;3
12. professional competence 专业胜任能力 M1J77LfS8
13.Senior/CPA-in-charge 项目经理 tQIa6c4|
14.audit engagement letter 业务约定书 ,L$,d
15.recurring audit 连续审计 CQ:38l\`gd
16.the client 委托人 b>f{o_
17.change CPA 更换注册会计师 V2IurDE
18.the existing CPA 现任注册会计师 O^sOv!!RH/
19.the successor CPA 后任注册会计师 ObSRd$M
20.the preceding CPA前任注册会计师 3oMhsQz~z
21.issue the audit report 出具审计报告 $kd
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22.expert 专家 |yVveJ
23.the board of directors 董事会 d< b ,].
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 }S6"$R
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N_R(i3c6U!
27.a general knowledge of —— 初步了解―――的情况 G$-[(eu-
28.a more knowledge of—— 进一步了解的情况 `R,g_{Mj
29.the prior year‘s working papers 以前年度工作底稿 WO{ET
30.minutes of meeting 会议纪要
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31.business risks 经营风险 h9I vuv'
32.appropriateness 适当性 r"&VG2c0K
33.accounting estimate 会计估计 Q8^g WBc
34.management representations 管理层声明 pvY BhTz0
35.going concern assumption 持续经营假设 v&Oc,W
36.audit plan 审计计划 $n* wS,
37.significant audit areas 重点审计领域 ZHimS7
38.error 错误 z65Q"A
39.fraud舞弊 `w EAU7m:
40.modified or additional procedures 修改或追加审计程序 k@>y<A{;D
41.misappropriation of assets 侵占资产 89\DS!\x9
42.transactions without substance 虚假交易 J1"16Uu
43.unusual pressures 异常压力 !30BR|K*
44.the suspected noncompliance 涉嫌存在违法行为 s_%KWkS
45.materialiy 重要性 =_Ip0FfK!
46.exceed the materiality level 超过重要性水平 CZw]@2/JuQ
47.approach the materiality level 接近重要性水平 4}Dfi5:
48.an acceptably low level 可接受水平 .^V9XN{'a
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ]La~Bh6
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50.misstatements or omissions 错报或漏报 JXq l=/%
51.aggregate 总计 giORc
52.subsequent events 期后事项 9qI#vHA
53.adjust the financial statements 调整财务报表 x@? YS
54.perform additional audit procedures 实施追加的审计程序 5
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55.audit risk 审计风险 ph>0?Z =bn
56.detection risk 检查风险 +jb<=ERV[
57.inappropriate audit opinion 不适当的审计意见 )<[)
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58.material misstatement 重大的错报 A8T8+M:
59.tolerable misstatement 可容忍错报 1Uk Gjw1J
60.the acceptable level of detection risk 可接受的检查风险